https://www.taxtmi.com/caselaws?id=799275 Transfer-pricing adjustment for notional interest on delayed realisation of receivables from an associated enterprise is unsustainable where the taxpayer is debt-free. A balance-sheet and financial-account review showing no internal or external borrowings establishes that overdue receivables create no incremental financing or working-capital burden. Application of the debt-free-entity principle therefore precludes imputing notional interest, resulting in deletion of the adjustment. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799275 Transfer-pricing adjustment for notional interest on delayed realisation of receivables from an associated enterprise is unsustainable where the taxpayer is debt-free. A balance-sheet and financial-account review showing no internal or external borrowings establishes that overdue receivables create no incremental financing or working-capital burden. Application of the debt-free-entity principle therefore precludes imputing notional interest, resulting in deletion of the adjustment. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799275